GREEN POND LTD - Filleted accounts

Registered number

12326106

GREEN POND LTD

Filleted Accounts

30 November 2025

GREEN POND LTD
Registered number:		12326106
Balance Sheet
as at 30 November 2025

Notes			2025			2024
£				£
Fixed assets
Intangible assets	3		10,000			10,000
Tangible assets	4		810			10,951
			10,810			20,951

Current assets
Stocks		548			848
Debtors	5	206,440			142,076
Cash at bank and in hand		26,714			74,121
		233,702			217,045

Creditors: amounts falling due within one year	6	(40,494)			(60,565)

Net current assets			193,208			156,480

Total assets less current liabilities			204,018			177,431

Creditors: amounts falling due after more than one year	7		(9,669)			(10,559)

Net assets			194,349			166,872

Capital and reserves
Called up share capital			1			1
Profit and loss account			194,348			166,871

Shareholders' funds			194,349			166,872

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Md Alamgir HUSSAIN
Director
Approved by the board on 19 August 2026

GREEN POND LTD
Notes to the Accounts
for the year ended 30 November 2025

1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Intangible fixed assets
	Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Fixtures, fittings, tools and equipment	over 5 years

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

2	Employees		2025		2024
Number				Number

	Average number of persons employed by the company		6		8


3	Intangible fixed assets				£
	Goodwill:

	Cost
	At 1 December 2024				10,000
	At 30 November 2025				10,000

	Net book value
	At 30 November 2025				10,000
	At 30 November 2024				10,000

	Goodwill is being written off in equal annual instalments over its estimated economic life of 5 years.

4	Tangible fixed assets
			Plant and machinery etc		Total
£				£
	Cost
	At 1 December 2024		50,701		50,701
	At 30 November 2025		50,701		50,701

	Depreciation
	At 1 December 2024		39,750		39,750
	Charge for the year		10,141		10,141
	At 30 November 2025		49,891		49,891

	Net book value
	At 30 November 2025		810		810
	At 30 November 2024		10,951		10,951


5	Debtors		2025		2024
£				£

	Other debtors		206,440		142,076
			206,440		142,076

6	Creditors: amounts falling due within one year		2025		2024
£				£

	Trade creditors		13,007		12,597
	Taxation and social security costs		21,750		21,046
	Other creditors		5,737		26,922
			40,494		60,565


7	Creditors: amounts falling due after one year		2025		2024
£				£

	Bank loans		9,669		10,559
			9,669		10,559